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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>Today I learned (on a forum about classic railroad equipment) the coronavirus relief act contains a provision allowing those who do not itemize deductions to still subtract from their 2020 taxable income up to $300 of charitable contributions. Internet searches for “CARES Act Section 2204” or “CARES Act incentives for charitable giving” will turn up details.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I mention this because some antique tractor associations are 501(c)(3) tax-exempt organizations, and the recent increase to the standard deduction meant that I and surely many others no longer itemize deductions… which might tend to remove some incentive or at least remove the reminder to donate to charitable causes. Section 2204 in the CARES Act puts some of that incentive/reminder back.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Dean Vinson<o:p></o:p></p><p class=MsoNormal>Saint Paris, Ohio<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>